CIRCULAR

PRESCRIBING RATES AND THE COLLECTION, REMITTANCE, MANAGEMENT AND USE OF THE FEE FOR GRANT OF COPYRIGHT AND RELATED RIGHTS CERTIFICATES

THE MINISTRY OF FINANCE

Pursuant to the Law on Intellectual Property and the Government’s Decree No. 100/2006/ND-CP of September 21, 2006, detailing and guiding the implementation of a number of articles of the Civil Code and the Law on Intellectual Property on copyright and related rights;
Pursuant to the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, and Decree No. 24/2006/ND-CP of March 6, 2006, amending and supplementing a number of articles of the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the Ordinance on Fees and Charges;
Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
After obtaining opinions of the Ministry of Culture, Sports and Tourism, the Ministry of Finance prescribes rates and the collection, remittance, management and use of the fee for grant of copyright and related rights certificates as follows:

I. GENERAL PROVISIONS

When being granted copyright registration certificates or related rights certificates by state management agencies in charge of copyright protection, domestic and foreign organizations and individuals shall pay the fee specified in this Circular.

II. SPECIFIC PROVISIONS

1. Rates of the fee for grant of copyright and related rights certificates are specified as follows:

2. The fee rates specified in Clause 1 of this Section apply to the grant of new copyright or related rights registration certificates. Applicants for renewed certificates shall pay 50% of these rates for relevant works.

3. Collecting agencies are not required to refund the fee for revoked or invalidated copyright or related rights registration certificates.

4. The state management agency in charge of copyright and related rights protection (the Copyright Office of Vietnam) defined in the Law on Intellectual Property collecting the fee for grant of copyright certificates under this Circular (here in after referred to as the fee-collecting agency) shall be responsible for registering, filing and remitting the collected fee amounts into the state budget under the Ministry of Finance’s Circular No. 63/2002/TT-BTC of July 24, 2002; Circular No. 45/2006/TT-BTC of May 25, 2006, amending and supplementing Ministry of Finance’s Circular No. 63/2002/TT-BTC of July 24, 2002, guiding legal provisions on fees and charges, and Circular No. 60/2007/TT-BTC of June 14, 2007, guiding the implementation of a number of articles of the Law on Tax Administration and guiding the implementation of the Government’s Decree No. 85/2007/ND-CP of May 25, 2007, detailing the implementation of a number of articles of the Law on Tax Administration.

5. The fee-collecting agency may retain 70% of the total collected fee amount to cover the following expenses for fee collection before remitting the remainder into the state budget:

5.1. Regular expenses for organizing the fee collection and setting up the reward and welfare funds for fee collectors under the Ministry of Finance’s Circular No. 63/2002/TT-BTC of July 24, 2002; Circular No. 45/2006/TT-BTC of May 25, 2006, amending and supplementing Circular No. 63/2002/TT-BTC of July 24, 2002, guiding legal provisions on fees and charges.

5.2. Special expenses for:

a/ Printing (or purchase) of declaration and certificate forms and dossiers directly related to the fee collection; printing of copyright and related rights registration yearbooks;

b/ Purchase of copyright and related rights registration printed forms;

c/ Regular repair or overhaul of assets, machinery and equipment used for the fee collection;

d/ Rent of working offices (if any);

dd/ Storage and digitalization of data on copyright and related rights registration;

e/ Setting up, management and exploitation of a network of databases on copyright and related rights.

6. The fee-collecting agency shall remit the remainder of the total collected fee amount after retaining a part at the percentage specified in Clause 5 of this Section into the state budget (according to a corresponding chapter, category, section, item and sub-item of the current state budget index). It shall use the whole retained amount (70%) for proper purposes within the spending norm and with vouchers under regulations. Annually, the fee-collecting agency shall finalize with the tax authorities the use of fee receipts, collected fee amount, fee amount left to it, fee amount remittable into the state budget, and fee amounts already remitted and to be remitted into the state budget. The finalization of use of the retained fee amount with the finance agency at the same level shall be conducted in accordance with current regulations.

III. ORGANIZATION OF IMPLEMENTATION

1. This Circular takes effect 45 days from the date of its signing. It replaces the Ministry of Finance’s Circular No. 166/1998/TT-BTC of December 19, 1998, guiding the collection of the copyright registration fee.

2. Organizations and individuals being subjects to pay the fee for grant of copyright certificates and concerned agencies shall be responsible for strictly compling with this Circular.

3. Any problems arising in the course of implementation should be reported by concerned agencies, organizations and individuals to the Ministry of Finance for study and additional guidance.